Creating Work Programs Manually
The lead auditor must create a work program to specify the content of the audit.
Constituent elements of an audit
The basic element of the audit is the audit activity. It enables to assign the responsibility of the control or risk to be audited to the auditor.
Themes can be used to:
• group together audit activities and workpapers, that is to say structure the work program
In this case they play the role of "folders".• represent the processes/process categories or entities of the scope
From this tree, the auditor can create workpapers, findings and recommendations. For more details, see Audit Execution.Creating audit themes
Audit content can be divided into themes. You can create themes before creating audit activities and workpapers.
To create an audit theme:
1. See Constituent elements of an audit.
2. Click New > Audit Theme.
3. Display properties of the theme.
You may:
• modify its name
• select a Parent Audit Theme (if you want to create a tree of themes).
• specify the Audit Theme Scope (which is a process).
• enter a Comment.
You can:
• view the tree of themes and sub-themes created.
• create audit activities and workpapers.
Specifying an audit activity
An audit activity is an element of an audit which relates to a risk or control to be audited within the framework of an entity or process. It is assigned to an auditor.
To create an audit activity:
1. See Accessing your work program.
2. Click New > Audit Activity.
The audit director and auditor cannot create audit activities after validation of the audit report.3. Display the audit activity properties and enter a name.
4. Specify an Activity Theme if you want the activity to be located under a theme in the tree.
5. Select the Owner, who can be an auditor or lead auditor of the current audit.
6. Indicate the Estimated Workload (Hours).
You can also create audit activities in the Activities page of the audit properties. In this page, you can select several activities and trigger a mass transition using the Workflow button.To specify risks and controls connected to an audit activity:
1. Open the properties of the audit activity.
2. In the Characteristics tab, expand the Scope section then the following tab:
• Risk, or
• Control
3. Select New Connect.
Creating Workpapers
Workpapers are files or work documents that serve as a basis for the auditor in execution of the audit.
They can form the starting point for tests, which contain points to be evaluated (questionnaires containing questions/answers).
A workpaper comprises points to be checked on a given subject in the course of an audit activity.To create a workpaper:
1. See Accessing your work program.
2. Click the icon of the activity audit and select New > Workpaper.
Completing workpapers and questionnaires is detailed in "Audit Execution". See Specifying Workpapers and Questionnaires.